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Showing 1771–1780 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
…lishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwelling and the household waste…
I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, in rural regeneration zones, with the exception of those mentione…
…plication of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net increase in the…
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